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2022 (5) TMI 784 - ANDHRA PRADESH HIGH COURTViolation of principles of natural justice - Order of Confiscation of Goods and Conveyance - Demand of Tax, Fine and Penalty - contention is that the order impugned, came to be passed without giving an opportunity of hearing the petitioner - HELD THAT:- From the judgment of the Division Bench of the Gujarat High Court in Synergy Fertichem Pvt.Ltd v. State of Gujarat [2019 (12) TMI 1213 - GUJARAT HIGH COURT], it is clear that Sections 129 and 130 of the Act are independent feature and the Act does not contemplate invoking Section 129 before passing an order of confiscation under Section 130 of the Act. Opportunity of personal hearing not given - HELD THAT:- It has to be noted that pursuant to the notice given, the petitioner herein submitted written objections, which are referred to in the order. The order also states that the owner of the goods, in his reply stated that no personal hearing is required, as he has submitted his reply. Of course, this aspect is disputed by the learned counsel for the petitioner, but from the record, a detailed written reply was given explaining his stand, which was not accepted. If factual aspects or perusal of record is warranted, the petitioner ought to have preferred an appeal, as provided under the Act. The scope of interference under Article 226 is very limited, hence the order passed by the authority warrants no interference. The writ petition is disposed off directing the petitioner to pay tax and penalty as ordered in the impugned order. But insofar as the payment of fine, we feel that the amount of Rs.9,00,000/-as ordered appears to be on higher side, as such the same is reduced to Rs.4,00,000/-. Insofar as fine relating to confiscation of conveyance is concerned, having regard to the fact that it is lying with the authorities since pretty long time, we feel that an amount of Rs.1,40,774/- as ordered to be paid may be reduced to Rs.1,00,000/-.
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